摘要
This paper studies the issue of earnings management of loss listed companies in our country. We lind that the loss listed companies did not make any significant profit-making earnings management during the first loss year, while in the turning-around year. they made clear profit-making earnings management. This shows that the loss listed companies in order to avoid continuous losses, to prevent the company＇s stock price continued to decline, will be in the loss-making annual profit management.
